中小企业货币资金内部控制的问题及对策  

The Problems and Countermeasures of Internal Control of Monetary Funds in Small and Medium-sized Enterprises

作　　者：周晗 储著源 ZHOU Han;CHU Zhu-yuan(Anhui Medical University,Hefei 230032,China)

机构地区：[1]安徽医科大学马克思主义学院,安徽合肥230032

出　　处：《哈尔滨学院学报》2024年第1期45-48,共4页Journal of Harbin University

基　　金：安徽省高等学校人文社会科学重点研究项目,项目编号:SK2020A0157;安徽医科大学马克思主义学院研究生科研与实践创新项目,项目编号:2022YK03。

摘　　要：随着中国市场经济的深入发展,众多中小企业面临转型升级,解决中小企业货币资金管理问题有助其转型升级。文章在理清货币资金、内部控制等概念的基础上,阐述中小企业货币资金内部控制的必要性和目标,深度剖析中小企业货币资金内部控制存在的问题,并提出应对策略。With the deepening development of China’s market economy,many small and medium-sized enterprises are facing transformation and upgrading.Solving the problem of currency and fund management for small and medium-sized enterprises can help them achieve transformation and upgrading.On the basis of clarifying the concepts of monetary funds and internal control,this article elaborates on the necessity and goals of internal control of monetary funds in small and medium-sized enterprises,deeply analyzes the problems existing in internal control of monetary funds in small and medium-sized enterprises,and proposes corresponding strategies.

关 键 词：中小企业 货币资金 内部控制 

分 类 号：F275[经济管理—企业管理] F276.3[经济管理—国民经济]